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In Indonesia, the effort to maximize tax revenue is not without obstacles. In the process of tax reform carried out by the government, differences in the interests of the government and the business world become apparent. The existence of these differences causes tax avoidance by the taxpayer. Researchers made this scientific article, aiming to examine and examine the effect of financial difficulties, debt agreements and transfer prices on tax avoidance moderated by foreign ownership. This study uses a qualitative descriptive method to examine a phenomenon by describing the data obtained from literature studies. The results of this study indicate that the variables of financial difficulties, debt agreements, and transfer prices affect tax avoidance. As well as financial difficulties, debt agreements, and transfer prices are able to be moderated by foreign ownership on tax avoidance.

Companies often carry out this tax avoidance strategy in an effort to reduce the amount of tax they have to pay. There are two ways for businesses to lower the taxes they pay. In the first case, the business world can reduce the tax value by implementing tax avoidance while still complying with relevant tax laws. The second alternative is for business actors to reduce the tax value by carrying out tax avoidance activities that violate tax regulations. This research examines the relationship between business strategy, transfer pricing, and capital intenssity on tax avoidance moderated by corporate social responsbility. This research uses a qualitative descriptive research methodology. The data collection method in this research is literature study. The research results show that business strategy, transfer costs, and capital intent have an influence on tax avoidance. As well as business strategy, transfer costs and capital intentions can be mediated by CSR on tax avoidance.

The definition of price is the value of goods which is determined or expressed in terms of money or the amount of money or other equivalent means of exchange, which must be paid for goods or services, at a certain time and in a certain market. The price level attached to the product describes the quality of the product. Meanwhile, price discrimination is a term used in international trade, referred to as a trade practice carried out by exporters by selling every commodity on the international market at a price that is less than the appropriate value or can be said to be lower than the price of the goods in their own country, which is considered unfair because can damage the market and harm competing producers in the importing country. Among the activities of entrepreneurs that usually do not favor competition is price discrimination. This situation describes a situation where sellers provide different prices for their products with the same quality and quantity to two or more sellers, or provide unequal prices to buyers or consumers in the form of inappropriate inventory, or take action by setting a pricing strategy. to gain advantages for more profitable consumers.

Business is an activity of the economy, where business activities take place in the market. Where the market is a meeting place for traders and buyers. One of them is the Muara Sabak Ulu Traditional Market with traders who are predominantly Muslim. Competition is an organization or individual vying to get what they want. This study uses a type of qualitative research and the object of this research is the traditional market traders of Muara Sabak Ulu. Sources of data used are primary data and secondary data, the techniques used in collecting data are observation, interviews and documentation. The determination of the pricing mechanism at the Muara Sabak Ulu Traditional Market is found in the selling price and the interest of the buyer where the trader will raise the price of the goods above the price given by the distributor. The factor for the occurrence of violations of business ethics in the Muara Sabak Ulu Traditional Market is because the opportunity to cheat will encourage people to do so. The intention to cheat will increase if the trader is under pressure to achieve a goal that he feels is very important. There are traders in the Muara Sabak Ulu Traditional Market who comply with the ethics of trading and the principles of Islamic business ethics and there are also those who are not in accordance with the principles of Islamic business ethics.

This article discusses the implementation of efficient pricing strategies within a marketing management framework to increase promotion of homemade spaghetti products, with a focus on the Dana Pasta case analysis. Pricing plays a crucial role in achieving success in marketing, especially in the food industry sector. By considering variables such as high quality raw materials and careful manufacturing processes, this research explores strategic approaches that can strengthen product reputation, increase competitiveness, and attract the attention of target customers. This article discusses the basic principles of pricing, evaluates a number of strategies that can be implemented in the context of homemade spaghetti, and provides practical suggestions for improving product marketing results. Through the application of the Dana Pasta case study, the aim of this article is to provide relevant and applicable guidance for culinary business people who want to achieve success through a smart pricing approach

This research was conducted to determine the effect of tax minimization and audit tenure on transfer pricing with firm size as a moderating variable carried out on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample used in this research was selected using a purposive sampling method based on several predetermined criteria and resulted in 23 company samples with 115 observation data. The data analysis method uses panel data regression analysis which is tested using Eviews 12 software. The hypothesis testing method uses a significance level of 5%. The research results show that only the audit tenure variable is proven to have a negative influence on the company's decision to carry out transfer pricing practices, while the tax minimization variable has no effect on the company's decision to carry out transfer pricing practices.

The purpose of this study was to determine the effect of income tax, tunneling incentive, bonus mechanism on transfer pricing in manufacturing industries listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all publicly traded companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained as many as 25 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that income tax and tunneling incentive have a positive effect on transfer pricing, while the bonus mechanism has no effect on transfer pricing.

The purpose of this study is to determine the effect of tax planning size, multinationality and intangible assets with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria, 8 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the study partially show that tax planning has a positive effect on Transfer Pricing decisions. Multinatinality negatively affects Transfer Pricing decisions. Intangible assets have no influence on Transfer Pricing decisions.

This article aims to optimize the profit of seblak business through the application of Simplex method in linear program. Seblak is a popular business today with a wide variety of toppings such as meatballs, sausages, noodles, feet and many more, but efficient production planning and resource allocation can be challenging. In calculating this profit optimization, we use the Simplex method to identify production combinations that can generate maximum profit by considering various constraints related to raw materials, processing time, production costs to product selling prices. The result is expected to help seblak business owners in making smarter decisions regarding production, inventory, and pricing strategies, thus improving their business profitability.

This study uses qualitative methodology to analyze how marketing strategies and prices exist on Somethinc products. Literature review is also obtained to be able to process data. The results of this study show that Somethinc products are very racing on social media for how they promote the product and pricing strategies that are carried out in various ways to achieve the desired target.  The objectives in this study are: 1) To be able to find out the marketing strategy carried out by Somethinc products. 2) To be able to know how the pricing strategy set by Somethinc product.

The purpose of this study was to find out the strategy for the Kinako Fabric in Tana Toraja district. The type of research used in this research is descriptive qualitative, namely managing information data from observation based on the facts that exist in the Kinako Fabric Shop. The types of data used are primary data and secondary data. The stategy used at the Kinako Cloth Shop is the marketing mix 4P (Product), (Price), (Promotion), (Place). Product strategy in the from of adding cloth products, Pricing strategy by providing price discounts, Promotion strategy though social media facebook and whatsapp as well as direct promotion by word of mouth, the price is quite strategic and very easy to reach potential customers. This strategy is carried out to add customers and to increase sales results.  

This research was motivated by the small number of customers at the Rahn Tasjily Agreement at Pegadaian UPS Manggis Bukittinggi. The purpose of this research is to find out how the Rahn Tasjily Agreement is implemented at the UPS Manggis Bukittinggi pawnshop and also to find out the obstacles faced in implementing the Rahn Tasjily Agreement. This research includes field study research with qualitative descriptive methods, and uses primary and secondary data sources, as well as data collection techniques through interviews, observation and documentation. The research results obtained by the author after analyzing the data are the marketing strategy implemented by the UPS Manggis Bukittinggi pawnshop in implementing the Rahn Tasjily Agreement, namely by using Crossselling, Upselling, Literacy. The pricing strategy is good. The implementation of the contract is also good, where the product is made to help people who want to borrow money for business capital, but in terms of promotion it is not optimal. The obstacles faced by the UPS Manggis Bukittinggi pawnshop in implementing the Rahn Tasjily Agreement are limited marketing time, inadequate promotional facilities and a lack of public understanding of the Rahn Tasjily Agreement.  

This study aims to analyze the factors that influence stock underpricing of IPO companies on the IDX in the primary consumer goods sector. The population in this study were 34 IPO companies in the primary consumer goods sector. This research is a quantitative research using primary data obtained from the official idx website. The statistical data value analysis technique used in this study is multiple linear regression. The results of this study indicate that company age, underwriter reputation and auditor reputation have no significant effect on underpricing.The results of this research analysis show that there are 2 influential variables, namely the firm age variable which has a significant value of 0.027 (<0.05). the Underwriter's Reputation variable has a Significant value of 0.018 (<0.05. And 1 variable that has no effect, namely the Auditor's Reputation variable has a Significant value of 0.238 (<0.05).    

This study aims to test the board of directors, board of commissioners, audit committee, transfer pricing, earnings management have an effect on tax avoidance, as well as to test the board of directors, board of commissioners, audit committee, transfer pricing, earnings management have an effect on tax avoidance with profitability as moderation. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange in the 2019-2022 period. The sampling technique used purposive sampling method and obtained a sample of 26 companies with a total sample of 104 financial statements. Data analysis used descriptive statistics and inferential statistics using SmartPLS 3.2.9 as a testing tool. The results of the study show that transfer pricing has a negative effect on tax avoidance. Board of directors, board of commissioners, audit committee, earnings management have no effect on tax avoidance. Profitability is not able to moderate the influence of the board of directors, board of commissioners, audit committee, transfer pricing and earnings management.

The rapid development of the internet greatly affects business changes. Many business activities have changed with the availability of the internet today. One of the significant changes in business activity is marketing or marketing. Marketing is a social and managerial process by which individuals and groups obtain what they want and need through creating and exchanging products and value with others. Marketing is also the process of designing and executing the conception, pricing, promotion and distribution of ideas, goods and services to create exchanges that satisfy individual and organizational goals. E-marketing describes company efforts to inform, communicate, promote and market products and services via the internet. Electronic marketing utilizes network technology to coordinate market share research, assist product development, develop strategies and tactics to attract customers, provide online distribution. This web-based marketing system with SMS Gateway facilities can assist companies in capturing new customers and providing optimal service to existing customers. This web-based marketing system with SMS Gateway facilities will later be integrated with a database that will store the required data. Packaging is an important marketing tool, not only as a wrapper but also as a differentiator between the company's products and similar products from competitors. Packaging (packaging) is a process related to the design and manufacture of a container (container) or wrapper (wrapper) for a product. Each product should have an attractive packaging design, containing information on the product name, company name, net weight, expiration date, composition, nutritional content, Indonesian National Standard or SNI, Hazard Analytical Critical Control Point (HACCP) and halal marking. 2. In making the packaging design there are aesthetic and identity factors, there should be the words and the Bananation logo, and use a combination of several colors, and add various images to make the packaging more colorful and catchy so that it is easier for everyone to remember. Security and distribution factors must also be a concern of the company without compromising aesthetic value by using corrugated paper type cardboard on the outside and food grade plastic material on the inside so that it is guaranteed durability in shipping and is also environmentally friendly

Food cost and selling price in the industrial world such as restaurants in hotels are very important in order to control production costs in processing food ingredients. The method used in this research is descriptive qualitative. Data collection techniques in the form of interviews, observation and documentation using inductive qualitative data analysis methods. Determination of selling price on the set menu through the calculation of market segmentation, competitor analysis, raw materials, and company standards owned. Food cost generated by each dish item has an important role in determining the selling price because it is very influential. Cost of package is the biggest determinant of costs incurred from 2 kinds of main dishes served. The results of this study indicate the determination of the selling price of the new year menu set using the mark-up pricing method based on standard calculations from the company. Strategy and determination of the target market as the main thing that must be considered, with a survey of several competitors including composition and price will be known how feasible the dish competes in the market.

In this era of globalization, marketing is more of an information warfare between different parties with the aim of making sales. The marketing environment is rapidly changing, and with these changes, the need for information, latest products, shifts in buyer attitudes and behaviors towards decision-making and product acquisition, as well as the ability to identify opportunities in appropriate marketing, becomes essential. This paper is a literature review using a qualitative descriptive approach, aiming to describe product mix strategies. The methodology employed for data collection is documentation, along with various articles and books, followed by content analysis. The findings of this paper reveal that studying consumers can provide insights for the development of new products, product uniqueness, pricing, distribution channels, advertising messages, and other new marketing elements. A focal point for understanding behavior is the stimulus-response model. Buyer characteristics and decision-making processes lead to specific buyer decisions. The marketing task involves comprehending what occurs in the buyer’s consciousness from external stimuli to the emergence of the buyer's purchasing decision.

Giving discounts on each product is also the main target to increase the number of buyers. Discount is a price discount given by the seller to the buyer as a reward for certain activities from the buyer that are pleasant for the seller. Undang-Undang Nomor 5 Tahun 1999 tentang Larangan Praktik Monopoli dan Usaha Tidak Sehat has regulated how a business actor may not practice business competition by setting prices below other business competitors. One of them is known as Predatory Pricing, which is an act of a business actor providing a very low price for his product so that his competitors are unable to compete with him and are then forced to leave the market. One example of predatory pricing is the case of giving a large discount to a cosmetic brand which indicates a lower price than other competing brands.

Competition in the business world has various ways by each business actor. Judging from the application of the principles of business competition in Indonesia, there are several rules that contain matters in carrying out the business world. All provisions contained in the laws and regulations regulate the rights and obligations of every business actor in running his business. Given the content of Law No. 5/1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition describes several actions or practices that are prohibited in competing to develop the business of every business actor in Indonesia. One of the prohibitions in the world of business competition is the practice of predatory pricing or commonly referred to as the act of selling at a loss. This practice is an act of selling products from production at prices far below the proper average. This study will discuss one of the case studies related to selling at a loss that occurred in the cement industry in Indonesia, especially in the province of South Kalimantan. Cement Conch which is a product of PT. Conch Cement was the party that was reported on the grounds that there was an alleged monopoly action in the form of a loss-selling practice. Conch cement companies are reported under the provisions of the article in the business competition law. In accordance with the KPPU's decision issued, stated that conch cement was proven to have carried out this practice. Regarding monopoly practices carried out by conch cement companies, we will review the legal consequences and responsibilities based on the applicable laws and regulations.

This activity aims to find out how the food business development strategy is in setting product prices in the D&A geprek chicken business. The implementation method used is how to determine the time and duration of the activity and the place where the activity will be carried out. Determine the location where to market the product and provide the necessary tools and materials. Carry out the process of production, packaging, and how to market the product. Set the price and product quality in order to compete with other competitors in the city of hammer. The results of this activity show that D&A's Geprek Chicken can compete with other Geprek sellers in Palu City, due to the lower price setting strategy compared to other sellers. And during this activity, D&A's geprek chicken was able to sell geprek chicken according to the turnover target, even more than the turnover target.